2007 (12) TMI 276 - SC - Income Tax

Income Tax Return- Form which is to be submitted- It is for the statutory authority, and it is not for the court, to decide whether the income tax return should be filed in a particular Form. The court cannot do so even if there is paucity of time and the requisite form is not available.

Summary

Issues Involved: High Court permitting assessees to file income-tax returns in Form Saral 2D instead of prescribed forms ITR-1 to ITR-8.

Analysis:
1. The High Court allowed assessees to file income-tax returns in Form Saral 2D instead of the prescribed forms ITR-1 to ITR-8 due to a shortage of time and forms. However, the Supreme Court held that the decision of which form to use for filing returns is within the purview of the statutory authority, not the court. The court set aside the High Court's order, emphasizing that the original deadline for filing had expired. The Union of India extended the deadline for all categories of assessees to February 29, 2008, for filing returns in the prescribed form.

2. The Supreme Court directed all assessees who had already filed returns in Form Saral 2D based on the High Court's order to refile in the prescribed form by the extended deadline of February 29, 2008. This directive applied to assessees across the country who had followed similar orders from any High Court. The civil appeal was disposed of with no costs imposed on either party.